Towards a Balanced Omnibus Proposal
In February 2025, the European Commission launched the so-called Omnibus Initiative to simplify the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). We show that Omnibus fails to achieve its self-declared goal of greater simplification and outline what genuine simplification could like like. We focus on options that also ensure the protection of human rights and environmental standards.
